Mattie McGrath (Tipperary, Independent)
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29. To ask the Minister for Finance the status of the uptake of the wage subsidy scheme; the number of refusals; the reasons for refusals; the number of successful appeals; and if he will make a statement on the matter. [24229/20]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Employment Wage Subsidy Scheme (EWSS) was legislated for in the recently enacted Financial Provisions (Covid-19) (No. 2) Act 2020, replacing the TWSS from 1 September 2020 until March 2021. It provides a flat-rate subsidy to qualifying employers, based on the number of qualifying employees on the payroll. This adaptation from the TWSS will allow employers to rely on the continuation of support over a longer period of 8 months while also ensuring such support is sustainable and affordable.

I am advised by Revenue that, as of 15 September 2020, there were 33,348 employers registered for the EWSS which is seen as a strong level of participation and proportionately more than half of all those who availed of the TWSS over the duration of that scheme.

In order to be eligible for the scheme, an employer must be able to demonstrate that his or her business will experience a 30% reduction in turnover or customer orders between 1 July and 31 December 2020, by reference to the corresponding criteria in 2019, as a result of business disruption caused by the Covid-19 pandemic. Additionally, the employer must have a tax clearance certificate to be eligible to join the EWSS and must continue to meet the requirements for tax clearance throughout the scheme. 

The EWSS will be administered by Revenue on a 'self-assessment' basis and employers are required to undertake a review on the last day of every month to ensure they continue to meet the aforementioned eligibility criteria. Employers who, following a monthly review, find they no longer qualify must deregister for EWSS through ROS with immediate effect i.e. from the 1st of the following month and cease claiming the subsidy.  

I am advised by Revenue that as entry to the EWSS is administered on a self-assessed basis, there have been no refusals of entry to the scheme once an employer has tax clearance and so there are no appeals. Revenue will in the future, based on risk criteria, review eligibility. In that context, employers should retain their evidence/basis for entering and remaining in the scheme.